How IAS and National Accounting Standards Influence ERP Integrated Administrative Systems PDF Download

Author: Mauro Martinelli
Publisher: Giuffrè Editore
ISBN: 8814143919
Category : Business & Economics
Languages : en
Pages : 52

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Author: Roberta Provasi
Publisher: Giuffrè Editore
ISBN: 8814180377
Category : Business & Economics
Languages : en
Pages : 79

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Author: Andreas Schutt
Publisher: GRIN Verlag
ISBN: 363805313X
Category : Business & Economics
Languages : en
Pages : 131

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Book Description
Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital ... ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.” By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes. Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds. Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting provides and (2nd) to what extent information from holistic business reporting is useful for corporate governance. Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.

Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16

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Author: Cem Dener
Publisher: World Bank Publications
ISBN: 0821387537
Category : Business & Economics
Languages : en
Pages : 179

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?Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn?t? was prepared as an updated and expanded version of the FMIS review report drafted in 2003, to highlight the achievements and challenges observed during the design and implementation of Bank funded FMIS projects since 1984.

Author: Michael Missbach
Publisher: Prentice Hall Professional
ISBN: 9780130280848
Category : Computers
Languages : en
Pages : 404

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Book Description
The goal of this text is to describe the technical design aspects of the IT infrastructure; it does not give the details of installing and customizing SAP software, nor business process reengineering. Using primarily HP products for the solution examples, the chapters guide the reader through the foundation of the systems from an IT perspective, reviews its business application and architecture and introduces the server systems, then describes data storage, high availability and recovery solutions, client PCs with front-end user interfaces, output management and printing solutions, network infrastructure and requirements, cabling designs, LANs and WANs, and connecting mySAP.com to the Internet. Both authors are members of the HP-SAP International Competence Center. Annotation copyrighted by Book News, Inc., Portland, OR

Author: Daniela Mancini
Publisher: Springer Science & Business Media
ISBN: 364235761X
Category : Business & Economics
Languages : en
Pages : 350

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Book Description
​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

Author: United States. Joint Chiefs of Staff
Publisher:
ISBN:
Category : Military art and science
Languages : en
Pages : 392

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Author: Dimitris N. Chorafas
Publisher: CRC Press
ISBN: 0203997522
Category : Computers
Languages : en
Pages : 410

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Book Description
Organizations enjoy two kinds of strategic advantages. One is transitory: being in the right place with the right products at the right time. The other comes from having first class management and instituting processes that mobilize an organization, keeping in ahead of the competition. Which would you like to count on for your organization's success? Integrating ERP, CRM, Supply Chain Management, and Smart Materials explores how to create business opportunities and reap savings by: Restructuring and updating of ERP and CRM software as it integrates supply chain management and delivers new killer applications Evolving opportunities that will develop from the implementation of smart materials, automatic identification, classification systems, and quality assurance projects Auditing the implementation, operation, and maintenance of ERP and CRM software as well as the corrective action taken on the basis of results Internet commerce, online supply chain, and advances in technology - all available at increasingly lower costs - make systems of the past obsolete. However, just as new technology creates new opportunities, it can also create unforeseen consequences. By binding a wealth of interdependent issues between the covers of one book, Integrating ERP, CRM, Supply Chain Management, and Smart Materials gives you the tools you need to create proprietary, high value-added solutions.

Author: Vivek Kale
Publisher: Sams Publishing
ISBN: 9780672317767
Category : Accounting
Languages : en
Pages : 0

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Book Description
This book provides a framework and a complete plan to enable business and technical managers to make the optimal decisions that are necessary for the successful implementation of SAP in their organizations. Valuable information is provided on management tools, technical details, and case studies involving cultural/people issues.